In Poland, occasional tenancy (najem okazjonalny) is one of the best ways to protect a property owner’s rights. However, its “legal power” works only if you strictly follow the rules. The most important obligation is reporting the agreement to the Tax Office.
You have 14 days from the start of the tenancy.
Important: This deadline is counted from the day the tenancy actually starts, i.e., when the tenant moves in
or when the agreement becomes effective. It is not always the same date as the day documents were signed at the notary.
1. The 14-day rule: the golden rule of occasional tenancy
The tenant-protection act (art. 19b) states that the owner must report the conclusion of an occasional tenancy agreement to the Head of the Tax Office competent for the owner’s place of residence.
- Deadline: 14 days from the start of the tenancy.
- When the countdown starts: it is counted from the actual start (handover of the premises or the effective start date), not necessarily from the notary visit.
- Tip: You must provide the tenant with proof of this notification if they request it. Without it, the tenant may try to challenge the special terms of the agreement.
2. The biggest risk: losing legal protection under occasional tenancy
Many owners mistakenly believe the only penalty for not reporting is a fine. In reality, the consequences undermine the very purpose of occasional tenancy.
If you fail to send the notification on time or you do it incorrectly:
- You lose the “occasional” status benefits: the mechanisms linked to art. 19c and 19d no longer apply. This means simplified eviction routes and faster tenancy termination paths become unavailable.
- The agreement becomes a “standard” tenancy: if problems arise, you may need to go through the standard, long and complex court eviction process.
3. Taxes and penalties in 2026 when signing the agreement
Tax rates
In 2026, the basic form of taxation for private rental income remains the recorded lump-sum tax (ryczałt ewidencjonowany):
- 8.5% – if rental revenue does not exceed 100,000 PLN per year.
- 12.5% – on the surplus above 100,000 PLN.
Note: If you rent the property as part of a business activity, different rules and rates may apply.
Fiscal penalties (KKS)
Failure to report the agreement may be classified as a fiscal offence. In 2026, penalties are linked to the minimum wage (4,806 PLN).
| Penalty type | Range (year 2026) |
|---|---|
| Minimum fine | from 480.60 PLN |
| Maximum court fine | up to 96,120 PLN |
| Ticket (up to 5× min. wage) | up to 24,030 PLN |
Important: A penalty is not imposed automatically for a one-day delay, but the risk increases significantly if the owner hides rental income from the tax authorities.
4. How to prepare the Tax Office notification correctly (Checklist)
For the notification to be valid, it should include:
- Addressee: the competent Tax Office (based on your place of residence).
- Legal basis: reference to art. 19b of the tenant-protection act.
- Parties identification: full names and PESEL numbers of the owner and the tenant.
- Property details: exact address of the rented premises.
- Dates: the signing date and the tenancy start date.
- Signature: the owner’s handwritten signature.
To report occasional tenancy to the Tax Office you need this TEMPLATE.
How to submit the document?
- In person: at the Tax Office reception desk (always get a stamped copy as confirmation!).
- By post: registered mail with return receipt.
- Online: via the e-Tax Office system (if the relevant electronic form is available).
If you want to rent safely with an occasional tenancy agreement, recommend us to your tenant so they can order AN ADDRESS FOR OCCASIONAL TENANCY from us.
This material is for informational purposes only and does not constitute legal advice. In non-standard situations or if you have doubts, consider consulting a professional.